How to do the year end dividend, how to calculate the year end dividend

Profits are distributed to investors, and after the shares are withdrawn from the statutory community chest, they will be distributed in the following order: (1) Pay dividends on preferred shares. (2) Withdraw any surplus Community Chest.

Any surplus reserve fund shall be withdrawn and used in accordance with the articles of association or the resolution of the shareholders' meeting. (3) Payment of dividends on common stock.

The logical relationship of the distribution order is: if the losses of the enterprise in the previous year have not been made up, the surplus provident fund and the community chest shall not be withdrawn.

Profits shall not be distributed to investors until the statutory surplus provident fund and the statutory surplus community chest have been withdrawn.

Enterprises are required to withdraw the statutory surplus provident fund and the statutory community chest according to the after-tax profit (less loss covered) of 10 and 5 10 of the current year's after-tax profits. When the cumulative amount of statutory surplus provident fund has reached 50 of the registered capital, it can no longer be withdrawn.

The undistributed profits of the previous year can be incorporated into the profits of the current year for distribution. When an enterprise distributes profits to investors, it can withdraw any surplus reserve fund by the decision of the shareholders' meeting, but the shares should first distribute the dividends of preferred shares.

When an enterprise has no profits in the current year, it shall not distribute profits to investors. If there is no profit in the current year, no dividends will be distributed in principle. However, in order to maintain the company's reputation and avoid large fluctuations, the surplus reserve fund is used to make up for the loss, and the shareholders' meeting decides that dividends can be distributed with the surplus reserve fund at a rate not exceeding the face value of 6.

Could the leadership bonus you are talking about be a year-end bonus? If so, just do the payroll!

The year-end dividend is calculated according to the net profit after tax of the enterprise for the current year minus the statutory surplus reserve plus the statutory public welfare fund plus any surplus reserve.

The year-end dividend is a kind of incentive policy for enterprises to motivate employees, and its payment time is generally concentrated in December or January, which is a short-term incentive method. The timing and amount of the payment related to the year-end dividend hiker are determined by the enterprise, and there is no clear provision in the law.

Year-end dividend refers to an incentive remuneration plan implemented by an enterprise to motivate employees and improve their performance, and dividends are paid before the year-end Spring Festival. It is a short-term incentive, and the long-term incentive is employee stock ownership, which is aimed at improving the short-term performance of employees, and is a temporary payroll behavior.

Different from fixed salary, year-end dividends are linked to individual performance, and there is a certain fluctuation in the amount, and its fluctuation range is generally about 25%. When paying year-end dividends, there are three issues to consider: qualifications; the scale of the year-end dividend; Personal Reward Amount.

In the South, year-end dividends are also known as year-end bonuses.

Eligibility can be determined by:

1. Line positions, generally speaking, the impact of these positions on the interests of the enterprise can be directly measured;

2. Determine the qualifications by setting the salary level threshold, and any employee who receives more than this threshold is eligible for year-end dividends;

3. Determine the qualifications through factors such as salary level, which is an improvement of the salary threshold method, which stipulates that all employees in a certain salary level or above are eligible for year-end dividends.

Company Law of the People's Republic of China

Article 74 In any of the following circumstances, the shareholders who vote against the resolution of the shareholders' meeting may request the company to acquire their equity in accordance with the reasonable ** of the mind:

1) The company has not distributed profits to shareholders for five consecutive years, and the company has made profits for five consecutive years and meets the conditions for distributing profits stipulated in this Law;

2) The merger, division or transfer of the main property of the company;

3) The business period specified in the articles of association of the company expires or other reasons for dissolution specified in the articles of association arise, and the shareholders' meeting passes a resolution to amend the articles of association to make the company exist.

If the shareholder and the company cannot reach an equity acquisition agreement within 60 days from the date of the resolution of the shareholders' meeting, the shareholder may file a lawsuit with the people's court within 90 days from the date of the resolution of the shareholders' meeting.

The dividend entries are as follows:

Accrual of dividends:

Borrow: Profit distribution - dividends payable.

Credit: Dividends payable carry-over payable dividends and hidden funds.

Debit: Profit distribution - undistributed profit.

Loan and filial piety office: profit distribution - dividends payable and dividends.

Borrow: Dividends payable.

Credit: Bank Deposit Cash.

Form of dividends of listed companies:

Generally, listed companies have two forms of dividends: cash dividends or dividends to shareholders, and listed companies can choose one of these forms to distribute dividends according to the situation, or they can use both forms to distribute dividends.

Among them, cash dividends refer to dividends paid to shareholders in the form of cash, which is called dividends or dividends. Dividends refer to the distribution of listed companies to shareholders, and dividends appear in the form of dividends, so they are also called bonus shares or shares. For example, 10 get 4 for every 10 shares you have, he will give you 4 shares, and if you have 200 shares, then you will have 280 shares.

In addition, investors often encounter the situation that listed companies are converted to share capital, which is different from dividends, which is a way of shareholder income by distributing undistributed profits to shareholders after deducting provident fund and other expenses.

Conversion of share capital refers to the conversion of capital reserve into share capital, which will not increase the equity of shareholders, but will increase the size of share capital.

Hello, the year-end dividend is calculated according to the net profit after tax of the enterprise for the current year minus the statutory surplus reserve plus the statutory public welfare fund plus the arbitrary surplus reserve. The year-end dividend is a kind of incentive policy for enterprises to motivate employees, and the time of its distribution is generally concentrated in December or January, which is a short-term incentive method. The timing and amount of dividends related to the year-end dividends are determined by the enterprise, and there is no clear provision in the law.

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Dear, I am happy to answer for you: how to calculate the year-end dividend after the quarterly dividend Answer: Pro, the company's dividend can be based on quarterly dividends, semi-annual dividends, and annual dividends.

Generally speaking, shareholders can realize the right to dividends in three forms: 1. Distribute cash based on the profits of listed companies in the current year; 2. Distribute new shares based on the company's profits for the current year; 3. Convert the company's surplus reserve fund into share capital. Hope it helps!

Yes, the year-end dividend is to give employees money, not salary, but an additional reward.

The year-end bonus is also called the year-end bonus, which is the bonus given by the boss to the employee at the end of the year, which is not a salary, but a reward for the boss to the employee.

It is an incentive remuneration scheme implemented by enterprises to motivate employees and improve their performance at the end of the year (before the Spring Festival). It is.

A short-term incentive (long-term incentive is employee stock ownership), the purpose of which is to improve the short-term performance of employees, is a temporary payroll behavior.

That is, you don't need to give money to buy shares, you are into network stocks, and you will have money at the end of the year.

It's to make money and divide it at the end of the year.

Eligibility can be determined by the following methods: Eligibility is determined by setting a salary level threshold. Any employee who earns more than this threshold is eligible for a year-end bonus.

Eligibility is determined through factors such as salary levels. This is an improvement of the pay-valve methodology, which stipulates that all employees on a pay scale or on their payroll are eligible for year-end dividends. Line positions.

In general, the impact of these positions on the interests of the business can be directly measured. Article 46 of the Labor Law stipulates that the distribution of wages shall follow the principle of distribution according to work, and equal pay for equal work shall be implemented. The level of wages has been gradually raised on the basis of economic development.

The state implements macroeconomic regulation and control over the total amount of wages.